The general journal is used to record transactions not recorded in specialty journals. It provides a chronological record of non-specialized entries. Examples include asset sales, depreciation, interest income/expense, and stock sales. The document also provides an example general journal entry and explains the format for recording debit/credit journal entries with date, account titles, amounts, and narration.
Bab 8 membahas tentang piutang, termasuk klasifikasi piutang, pengendalian internal atas piutang, akuntansi untuk piutang tak tertagih, dan penyajian piutang dalam neraca. [/ringkuman]"
Jurnal khusus digunakan untuk mencatat transaksi tertentu secara terpisah, seperti pembelian kredit, penjualan kredit, penerimaan tunai, dan pengeluaran tunai. Jenis jurnal khusus meliputi jurnal pembelian, penjualan, penerimaan kas, dan pengeluaran kas.
BAB 11 - JURNAL KHUSUS PERUSAHAAN DAGANG
PENGANTAR AKUNTANSI 1
1. Warren, Carl S., dkk. 2014. Pengantar Akuntansi: Adaptasi Indonesia. Jakarta: Salemba Empat.
2. Sumarsan, Thomas. 2013. Akuntansi Dasar dan Aplikasi dalam Bisnis Versi IFRS. Jakarta: Indeks.
Bab 8 membahas tentang piutang, termasuk klasifikasi piutang, pengendalian internal atas piutang, akuntansi untuk piutang tak tertagih, dan penyajian piutang dalam neraca. [/ringkuman]"
Jurnal khusus digunakan untuk mencatat transaksi tertentu secara terpisah, seperti pembelian kredit, penjualan kredit, penerimaan tunai, dan pengeluaran tunai. Jenis jurnal khusus meliputi jurnal pembelian, penjualan, penerimaan kas, dan pengeluaran kas.
BAB 11 - JURNAL KHUSUS PERUSAHAAN DAGANG
PENGANTAR AKUNTANSI 1
1. Warren, Carl S., dkk. 2014. Pengantar Akuntansi: Adaptasi Indonesia. Jakarta: Salemba Empat.
2. Sumarsan, Thomas. 2013. Akuntansi Dasar dan Aplikasi dalam Bisnis Versi IFRS. Jakarta: Indeks.
Bab 7 membahas pengendalian internal atas kas perusahaan, termasuk penerimaan, pembayaran, dan rekening bank. Prosedur pengendalian mencakup sistem voucher untuk mengotorisasi pengeluaran dan rekonsiliasi bank untuk menyesuaikan saldo kas antara pembukuan dengan laporan bank.
BUKU BESAR PEMBANTU (subsidiary ledger) & JURNAL KHUSUS (special journal) - R...Riki Ardoni
Pada jurnal umum, transaksi dicatat dengan menggunakan jurnal dua kolom. Setelah itu ayat jurnal di posting satu demi satu kedalam akun yang terdapat dalam buku besar.
Sistem akuntansi seperti ini sangat mudah dipahami ketika memiliki data transaksi dalam jumlah relatif kecil. Namun pada perkembangannya saat perusahaan sudah memiliki transaksi sejenis dalam jumlah besar, maka metode jurnal umum dua kolom menjadi tidak efektif dan tidak simpel dalam penyajian.
Maka dari itu, Buku Besar Pembantu dan Jurnal Khusus akan sangat membantu dan menyederhanakan sekali. Buku Besar Pembantu (subsidiary ledger) merupakan kumpulan dari akun-akun tersendiri yang memiliki kesamaan karakteristik yang dikumpulkan bersama dalam buku besar terpisah. sedangkan Jurnal khusus (special journal) digunakan untuk mencatat transaksi yang berulang kali terjadi. Sebagai contoh korporasi memiliki jumlah besar pembayaran kas, maka korporasi ini akan menggunakan jurnal khusus pembayaran kas untuk mencatat transaksi tersebut. Sebagai lawannya, perusahaan juga akan membuat jurnal khusus penerimaan kas.
Jurnal penyesuaian diperlukan untuk melakukan koreksi atas kesalahan pencatatan dan untuk mencatat transaksi-transaksi tertentu sesuai prinsip akuntansi, seperti akrual, alokasi biaya, dan konservatisme.
Bab 2 dokumen menjelaskan tentang analisis transaksi dan penggunaan akun untuk mencatat dan mengikhtisarkan pengaruh transaksi terhadap laporan keuangan perusahaan. Beberapa transaksi yang dijelaskan meliputi investasi modal, pembelian aset, penerimaan pendapatan, dan pembayaran beban. Semua transaksi dicatat dalam buku besar dengan aturan debit dan kredit untuk menyeimbangkan setiap akun.
Kelompok ini membahas rekonsiliasi bank, yaitu prosedur pembandingan catatan kas perusahaan dengan laporan bank untuk menentukan saldo yang benar. Rekonsiliasi bertujuan menentukan saldo neraca dan mendeteksi penyalahgunaan kas, karena sering terjadi perbedaan akibat waktu pengakuan atau kesalahan pencatatan.
Dokumen tersebut membahas tentang jurnal umum dan buku besar perusahaan laundry bernama "Kinclong Laundry". Terdapat beberapa transaksi selama bulan Januari seperti setoran modal, pembelian peralatan, penerimaan pendapatan, pembayaran beban dan lainnya. Transaksi-transaksi tersebut dicatat dalam jurnal umum dan kemudian dipindahkan ke dalam buku besar.
BAB 3 - MENGANALISIS TRANSAKSI (JURNAL UMUM PERUSAHAAN JASA)
1. Warren, Carl S., dkk. 2014. Pengantar Akuntansi: Adaptasi Indonesia. Jakarta: Salemba Empat.
2. Sumarsan, Thomas. 2013. Akuntansi Dasar dan Aplikasi dalam Bisnis Versi IFRS. Jakarta: Indeks.
3. Rudianto. 2012. Pengantar Akuntansi: Konsep dan Teknik Penyusunan Laporan Keuangan. Jakarta: Erlangga.
Dokumen tersebut membahas tentang akuntansi piutang pemerintah daerah, termasuk definisi piutang, pengakuan, pengukuran, klasifikasi, penilaian kualitas piutang, dan sistem akuntansi piutang SKPD dan PPKD.
Dokumen tersebut membahas tentang pengklasifikasian kas, pengendalian kas melalui penggunaan rekening bank, sistem kas kecil, dan rekonsiliasi bank. Dokumen tersebut juga menjelaskan bagaimana merangkum dan melaporkan pos kas dalam laporan keuangan.
Buku besar dan buku pembantu merupakan catatan akuntansi penting yang digunakan untuk meringkas transaksi keuangan perusahaan. Buku besar berisi akun-akun utama sedangkan buku pembantu berisi rincian akun-akun tertentu seperti piutang, utang, dan persediaan. Kedua buku ini saling terkait dan digunakan untuk menyusun laporan keuangan.
Dokumen tersebut merangkum tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat (SAPP) di Indonesia. SAPP adalah sistem yang terkomputerisasi untuk mencatat dan melaporkan transaksi keuangan pemerintah pusat. Tujuannya adalah menyediakan informasi keuangan yang akurat dan dapat dipercaya untuk perencanaan anggaran, pengelolaan aset, dan pertanggungjawaban keuangan. Laporan keuangan pemerintah
The accounting cycle involves a series of steps to record business transactions and prepare financial statements. The steps include: 1) identifying and recording transactions in a general journal, 2) posting transactions to ledger accounts, 3) preparing an unadjusted trial balance, 4) making adjusting entries for accruals, prepayments, and depreciation, 5) preparing an adjusted trial balance, 6) making closing entries to clear revenue and expense accounts, 7) preparing a post-closing trial balance, and 8) using the adjusted accounts to prepare financial statements such as an income statement and balance sheet. The accounting cycle ensures transactions are properly recorded and financial statements accurately reflect the company's performance and financial position.
The document discusses the recording process in accounting. It covers key concepts like accounts, debits and credits, journals, ledgers, and posting. It explains that accounts track increases and decreases to specific items, and that debits and credits are used according to rules to record transactions. Journal entries are made for each transaction and then posted to ledger accounts to update balances. The steps of journalizing, posting, and preparing a trial balance are important parts of the recording process.
Bab 7 membahas pengendalian internal atas kas perusahaan, termasuk penerimaan, pembayaran, dan rekening bank. Prosedur pengendalian mencakup sistem voucher untuk mengotorisasi pengeluaran dan rekonsiliasi bank untuk menyesuaikan saldo kas antara pembukuan dengan laporan bank.
BUKU BESAR PEMBANTU (subsidiary ledger) & JURNAL KHUSUS (special journal) - R...Riki Ardoni
Pada jurnal umum, transaksi dicatat dengan menggunakan jurnal dua kolom. Setelah itu ayat jurnal di posting satu demi satu kedalam akun yang terdapat dalam buku besar.
Sistem akuntansi seperti ini sangat mudah dipahami ketika memiliki data transaksi dalam jumlah relatif kecil. Namun pada perkembangannya saat perusahaan sudah memiliki transaksi sejenis dalam jumlah besar, maka metode jurnal umum dua kolom menjadi tidak efektif dan tidak simpel dalam penyajian.
Maka dari itu, Buku Besar Pembantu dan Jurnal Khusus akan sangat membantu dan menyederhanakan sekali. Buku Besar Pembantu (subsidiary ledger) merupakan kumpulan dari akun-akun tersendiri yang memiliki kesamaan karakteristik yang dikumpulkan bersama dalam buku besar terpisah. sedangkan Jurnal khusus (special journal) digunakan untuk mencatat transaksi yang berulang kali terjadi. Sebagai contoh korporasi memiliki jumlah besar pembayaran kas, maka korporasi ini akan menggunakan jurnal khusus pembayaran kas untuk mencatat transaksi tersebut. Sebagai lawannya, perusahaan juga akan membuat jurnal khusus penerimaan kas.
Jurnal penyesuaian diperlukan untuk melakukan koreksi atas kesalahan pencatatan dan untuk mencatat transaksi-transaksi tertentu sesuai prinsip akuntansi, seperti akrual, alokasi biaya, dan konservatisme.
Bab 2 dokumen menjelaskan tentang analisis transaksi dan penggunaan akun untuk mencatat dan mengikhtisarkan pengaruh transaksi terhadap laporan keuangan perusahaan. Beberapa transaksi yang dijelaskan meliputi investasi modal, pembelian aset, penerimaan pendapatan, dan pembayaran beban. Semua transaksi dicatat dalam buku besar dengan aturan debit dan kredit untuk menyeimbangkan setiap akun.
Kelompok ini membahas rekonsiliasi bank, yaitu prosedur pembandingan catatan kas perusahaan dengan laporan bank untuk menentukan saldo yang benar. Rekonsiliasi bertujuan menentukan saldo neraca dan mendeteksi penyalahgunaan kas, karena sering terjadi perbedaan akibat waktu pengakuan atau kesalahan pencatatan.
Dokumen tersebut membahas tentang jurnal umum dan buku besar perusahaan laundry bernama "Kinclong Laundry". Terdapat beberapa transaksi selama bulan Januari seperti setoran modal, pembelian peralatan, penerimaan pendapatan, pembayaran beban dan lainnya. Transaksi-transaksi tersebut dicatat dalam jurnal umum dan kemudian dipindahkan ke dalam buku besar.
BAB 3 - MENGANALISIS TRANSAKSI (JURNAL UMUM PERUSAHAAN JASA)
1. Warren, Carl S., dkk. 2014. Pengantar Akuntansi: Adaptasi Indonesia. Jakarta: Salemba Empat.
2. Sumarsan, Thomas. 2013. Akuntansi Dasar dan Aplikasi dalam Bisnis Versi IFRS. Jakarta: Indeks.
3. Rudianto. 2012. Pengantar Akuntansi: Konsep dan Teknik Penyusunan Laporan Keuangan. Jakarta: Erlangga.
Dokumen tersebut membahas tentang akuntansi piutang pemerintah daerah, termasuk definisi piutang, pengakuan, pengukuran, klasifikasi, penilaian kualitas piutang, dan sistem akuntansi piutang SKPD dan PPKD.
Dokumen tersebut membahas tentang pengklasifikasian kas, pengendalian kas melalui penggunaan rekening bank, sistem kas kecil, dan rekonsiliasi bank. Dokumen tersebut juga menjelaskan bagaimana merangkum dan melaporkan pos kas dalam laporan keuangan.
Buku besar dan buku pembantu merupakan catatan akuntansi penting yang digunakan untuk meringkas transaksi keuangan perusahaan. Buku besar berisi akun-akun utama sedangkan buku pembantu berisi rincian akun-akun tertentu seperti piutang, utang, dan persediaan. Kedua buku ini saling terkait dan digunakan untuk menyusun laporan keuangan.
Dokumen tersebut merangkum tentang Sistem Akuntansi dan Pelaporan Keuangan Pemerintah Pusat (SAPP) di Indonesia. SAPP adalah sistem yang terkomputerisasi untuk mencatat dan melaporkan transaksi keuangan pemerintah pusat. Tujuannya adalah menyediakan informasi keuangan yang akurat dan dapat dipercaya untuk perencanaan anggaran, pengelolaan aset, dan pertanggungjawaban keuangan. Laporan keuangan pemerintah
The accounting cycle involves a series of steps to record business transactions and prepare financial statements. The steps include: 1) identifying and recording transactions in a general journal, 2) posting transactions to ledger accounts, 3) preparing an unadjusted trial balance, 4) making adjusting entries for accruals, prepayments, and depreciation, 5) preparing an adjusted trial balance, 6) making closing entries to clear revenue and expense accounts, 7) preparing a post-closing trial balance, and 8) using the adjusted accounts to prepare financial statements such as an income statement and balance sheet. The accounting cycle ensures transactions are properly recorded and financial statements accurately reflect the company's performance and financial position.
The document discusses the recording process in accounting. It covers key concepts like accounts, debits and credits, journals, ledgers, and posting. It explains that accounts track increases and decreases to specific items, and that debits and credits are used according to rules to record transactions. Journal entries are made for each transaction and then posted to ledger accounts to update balances. The steps of journalizing, posting, and preparing a trial balance are important parts of the recording process.
The document discusses the basic steps in the accounting recording process:
1. Transactions are recorded in a journal which shows debits and credits.
2. Journal entries are then posted to individual accounts in the general ledger.
3. Accounts in the general ledger track increases and decreases to assets, liabilities, equity, revenues and expenses through debit and credit entries.
The document discusses the income statement and how it is used to report revenues and expenses to calculate income over an accounting period. Revenues increase retained earnings and are recorded as credits, while expenses decrease retained earnings and are recorded as debits. The income statement classifies expenses as operating or non-operating and reports gross profit, operating income, income before taxes, and net income. It also discusses the retained earnings statement and how the journal and ledger are used to record transactions that affect account balances over time.
Accounts project on Ledger and Trial BalanceYash Trivedi
A ledger is an accounting book that records journal entries in individual accounts in chronological order. There are three main types of ledgers: the purchase ledger, which records supplier accounts and purchases; the sales ledger, which records customer accounts and sales; and the general ledger, which organizes transactions from all journals. A trial balance is a worksheet that compiles the debit and credit balances of all ledger accounts to check that the accounting entries are mathematically correct. An unbalanced trial balance indicates there is an error in the accounting process, while a balanced trial balance means the debit and credit totals match.
i have made this ppt for my college ,,i will share this for those gyes who want a specimen of bfa subject
and this slide making crdt goes to my sir.. thank you sir
The document provides an overview of the accounting recording process. It discusses key concepts like accounts, debits and credits, journals, ledgers, and the steps involved in recording transactions. Specifically, it covers:
- What accounts are and how they are used to record increases and decreases in assets, liabilities, and equity.
- How transactions are initially recorded in journals before being transferred to ledger accounts.
- The purpose of ledgers and how they contain all asset, liability, and equity accounts.
- The basic steps of analyzing transactions, journalizing them, and then posting to ledger accounts.
So in summary, the document outlines the fundamental components and process of recording business transactions in accounting from
1) The document discusses the accounting process and how to analyze and record business transactions. It explains the key steps which include examining source documents, analyzing transactions using debits and credits, recording transactions in a journal, posting to ledgers, and preparing a trial balance.
2) An example transaction is provided to demonstrate how to apply the accounting equation to identify impacts on asset, liability and equity accounts and how to record the journal entry and post to ledger accounts.
3) The revenue recognition principle is explained as recognizing revenue when it is earned rather than when payment is received. An example transaction illustrates revenue being recognized with a receivable recorded before cash is received.
The accounting cycle has four main steps: 1) Recording transactions, 2) Classifying transactions by posting them to ledger accounts, 3) Summarizing by preparing a trial balance and final accounts, and 4) Closing the books. Journalizing is the process of recording transactions in the journal, or book of original entry. The journal contains details of debit and credit amounts, account names, and page references. Key terms in accounting include capital, drawings, bad debts, discounts, and classification of accounts. Opening entries are needed to transfer account balances from the prior year.
Accounting Cycle - Ledgers - Capturing accounting eventFaHaD .H. NooR
What is a general ledger account?
A general ledger account is an account or record used to sort and store balance sheet and income statement transactions. Examples of general ledger accounts include the asset accounts such as Cash, Accounts Receivable, Inventory, Investments, Land, and Equipment. Examples of the general ledger liability accounts include Notes Payable, Accounts Payable, Accrued Expenses Payable, and Customer Deposits. Examples of income statement accounts found in the general ledger include Sales, Service Fee Revenues, Salaries Expense, Rent Expense, Advertising Expense, Interest Expense, and Loss on Disposal of Assets.
Some general ledger accounts are summary records which are referred to as control accounts. The detail that supports each of the control accounts will be found outside of the general ledger in what is known as a subsidiary ledger. For example, Accounts Receivable could be a control account in the general ledger, and there will be a subsidiary ledger which contains each customer's credit activity. The general ledger accounts Inventory, Equipment, and Accounts Payable could also be control accounts and for each there will be a subsidiary ledger containing the supporting detail.
1. The document provides an accounting module on merchandising concerns for a single proprietorship business. It includes a chart of accounts, sample transactions, and the process of posting transactions to ledger accounts.
2. Specific learning objectives include understanding the chart of accounts, rules of debit and credit, journalizing transactions, and using appropriate account titles.
3. The document illustrates journalizing and posting sample transactions for a lawyer's business to ledger accounts for assets, liabilities, equity, income and expenses for the period.
The document provides information about accounting, including definitions, key concepts, branches of accounting, and accounting transactions. It defines accounting as recording, summarizing, reporting and examining financial transactions. It outlines the main branches of accounting as financial, cost, management, fiduciary, fund, government, tax, and auditing accounting. It also includes sample accounting transactions, ledger accounts, and final accounts such as trading account, profit and loss account, and balance sheet.
Accounting Books Journal and Ledger.pptmarvinrosel4
This document provides information about accounting journals and ledgers. It discusses the journal as the book of original entry and the general ledger as the book of final entry. It provides examples of transactions to record in journals and how to post them to T-accounts to determine account balances. It also discusses compound journal entries and includes practice problems for students to journalize and post transactions and prepare a trial balance.
The document discusses the accounting cycle process which involves analyzing transactions, recording journal entries, preparing adjusting entries, and generating financial statements on a monthly, quarterly, or annual basis. It provides an example for ABC Company for the month of January, showing the steps of preparing journal entries, a trial balance, income statement, retained earnings statement, and closing revenue and expense accounts. It also discusses how to prepare a post-closing trial balance, balance sheet, and statement of cash flows to complete the accounting cycle.
The document contains questions from a July 2014 theory exam for accounting. It includes questions on the accounting equation, understandability and comparability, defining liabilities and recording them, differentiating between cash books and petty cash books, identifying which ledger accounts have debit or credit balances, differentiating between debtors and creditors, listing accounts created in a general ledger, and identifying reports that can be printed from an accounting system. The document provides sample answers to the questions.
Training on Financial Accounting Part II.pptNesriYaya
The document provides an overview of the accounting cycle and closing process. It discusses how closing entries are used to bring revenue, expense, and dividend accounts to a zero balance at the end of the accounting period. Specifically, it explains that revenues are closed by debiting the revenue accounts and crediting income summary, expenses are closed by crediting the expense accounts and debiting income summary, income summary is closed by debiting it and crediting retained earnings, and dividends are closed by debiting retained earnings and crediting dividends. Sample journal entries and T-account illustrations are provided to demonstrate the closing process.
The accounting cycle is used to record business transactions throughout a period and ensure accurate financial reporting. It includes recording transactions, journal entries, posting to ledger accounts, preparing a trial balance, making adjustments, preparing a post-closing trial balance, and issuing financial statements. Errors can be corrected through adjusting journal entries made before closing entries transfer temporary account balances to prepare for the next accounting period.
These documents provide the initial source information for recording business transactions in books of original entry like journals and cash books. Source documents include cash receipts/payments documenting money in/out of the business, invoices for credit sales and purchases, credit/debit notes for returns, and payment vouchers. Information from these sources is recorded in journals by date in accounts like sales, purchases, returns, and cash receipts/payments. Totals are then posted from the journals to ledger accounts.
Magaling Merchandising Company recorded various transactions in its general journal in January. These included purchasing inventory, equipment, and supplies; selling inventory; receiving and making payments; recording depreciation and other expenses; and withdrawing capital. Adjusting and closing entries were also made to accrue expenses and close revenue and expense accounts to the income summary account.
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Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
Abhay Bhutada, the Managing Director of Poonawalla Fincorp Limited, is an accomplished leader with over 15 years of experience in commercial and retail lending. A Qualified Chartered Accountant, he has been pivotal in leveraging technology to enhance financial services. Starting his career at Bank of India, he later founded TAB Capital Limited and co-founded Poonawalla Finance Private Limited, emphasizing digital lending. Under his leadership, Poonawalla Fincorp achieved a 'AAA' credit rating, integrating acquisitions and emphasizing corporate governance. Actively involved in industry forums and CSR initiatives, Abhay has been recognized with awards like "Young Entrepreneur of India 2017" and "40 under 40 Most Influential Leader for 2020-21." Personally, he values mindfulness, enjoys gardening, yoga, and sees every day as an opportunity for growth and improvement.
STREETONOMICS: Exploring the Uncharted Territories of Informal Markets throug...sameer shah
Delve into the world of STREETONOMICS, where a team of 7 enthusiasts embarks on a journey to understand unorganized markets. By engaging with a coffee street vendor and crafting questionnaires, this project uncovers valuable insights into consumer behavior and market dynamics in informal settings."
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
Lecture slide titled Fraud Risk Mitigation, Webinar Lecture Delivered at the Society for West African Internal Audit Practitioners (SWAIAP) on Wednesday, November 8, 2023.
In a tight labour market, job-seekers gain bargaining power and leverage it into greater job quality—at least, that’s the conventional wisdom.
Michael, LMIC Economist, presented findings that reveal a weakened relationship between labour market tightness and job quality indicators following the pandemic. Labour market tightness coincided with growth in real wages for only a portion of workers: those in low-wage jobs requiring little education. Several factors—including labour market composition, worker and employer behaviour, and labour market practices—have contributed to the absence of worker benefits. These will be investigated further in future work.
What's a worker’s market? Job quality and labour market tightness
Accounting siklus
1.
2. General Journal Description
The general journal is part of the accounting record keeping system. When an event occurs
that must be recorded, it is called a transaction, and may be recorded in a specialty journal
or in the general journal. There are four specialty journals, which are so named because
specific types of routine transactions are recorded in them. These journals are:
Sales journal Cash receipts journal Purchases
journal Cash disbursements journal
There could be more specialty journals, but the four accounting areas represented by these
journals contain the bulk of all accounting transactions, so there is usually no need for
additional journals. Instead, by default, all remaining transactions are recorded in the
general journal.
General Journal Entries
Examples of transactions recorded in the general journal are:
Asset sales Depreciation
Interest income and expense Stock sales
Once entered, the general journal provides a chronological record of all non-specialized
entries that would otherwise have been recorded in one of the specialty journals.
3. CASH 35000
ACCOUNT RECEIVABLE 32400
MERCHANDISE INVENTORY(100 UNITS @$440) 44000
OFFICE SUPPLIES 2000
PREPAID RENT 24000
STORE EQUIPMENT 28000
ACC.DEPRECIATION.STORE EQUIPMENT 14000
ACCOUNT PAYABLE 16500
SALARY PAYABLE 5000
ORDINARY SHARE (authorized 1.000 shares ,issued 500 par $39) 19500
preffered share (authorized 500 shres ,issues 200 shares ,par $40) 8000
RETAINED EARNINGS 102400
Journal Entry Format
Transactions are recorded in all of the various journals in a debit and credit format, and are recorded in order
by date, with the earliest entries being recorded first. These entries are called journal entries (since they are
entries into journals). Each journal entry includes the date, the amount of the debit and credit, the titles of the
accounts being debited and credited (with the title of the credited account being indented), and also a short
narration of why the journal entry is being recorded.
General Journal Accounting Example
Below the ending balance 0f 11 December 2014 SYS Corporation
4. GENERAL JOURNAL
JA N 1 Paid for merchandise purchase owed on 31 december 2014
$5,000
2 purchased merchandise on account from lala corporotion $28.200 (60 units),with payment term
3/10,n/E0M,FOB destination
4 SYS Corporotion issued Debit memonto lala coporotion of merchhandise
purchased in dated 2 january,32 units
5 issued 150 of ordinary shares and 100 preffered shares for cash
9 sold merchandise on account $80000 (100 units ) to Pou corporotion with payment term
3/10,n/30,FOB destination.SYS corporotion paid the freight of $500 by cash
10 SYS Corporotion get the memo the Debit memo from pou corporotion of
merchandise sold in dated 9 january,less return on 4 january
12 received cash from sale on 9 january ,less return and discount
14 Paid for merchandise purchase on 2 january ,less return on 4
19 sold one store equipment that initial cost $10.000 and has depreciated to $7000
with the sales price of $4000
28 paid cash dividend to shareholders $6.800
6. GENERAL LEDGER
SYS CORPORATION
GENERAL LEDGER
JANUARY 31,2015
Account :CASH
Account no.11
Date Description post ref. Debit Credit Balance
Debit Credit
JAN 1 BEGINNING BALANCE 35000
2015 1 ACCOUNT PAYABLE GJ-01 5000 30000
5 ORDINARY SHARES GJ-01 5850 35850
5 PREFERED SHARES GJ-01 4000 39850
9 DELIVERY EXPENSE GJ-01 500 39350
12 ACCOUNT RECEIVABLE GJ-01 69840 109190
14 ACCOUNT PAYABLE GJ-01 11750 97440
29 STORE EQUIPMENT GJ-01 4000 101440
28 RETAINED EARNINGS GJ-01 6800 94640
Account :MERCHANDISE INVENTORY Account
no.13 JAN
Debit Credit
Date Description post ref. Debit Credit
201
5 1 BEGINNING BALANCE 44000
Account:AACCOUNT RECEIVABLE Accountno.12
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1
BEGINNING BALANCE
32400
JAN 9 SALES 80000 112400
1
0 SALES RETURN 8000 104400
1
2 CASH 72000 32400
7. JAN 2 ACCOUNT PAYABLE GJ-01
2820
0 7220
4 ACCOUNT PAYABLE GJ-01 16450 55750
9 cost of merchandise sold GJ-01 44000 11750
1
0
cost of merchandise sold GJ-01 4700 16450
3
1
ADJUSTING AJ-1 2350 14100
Account :PREPAID RENT Account
N0:14
Date Description post ref. Debi t Credit Balance
Debit Credit
JAN 1 BEGINNING BALANCE 24000
210
5
3
1
ADJUSTING AJ-1 2000 22000
Account :OFFICE SUPPLIES Account
no.15
Date Description post ref. Debi t Credit Balance
Debit Credit
201
5
1 BEGINNING BALANCE 1400 2000
JAN 31 ADJUSTING AJ-1 600
Account :STORE EQUIPMENT Account
no.16
Date Description post ref. Debi t Credit Balance
Debit Credit
201
5
1 BEGINNING BALANCE 28000
JAN 19 GAIN ON SALES GJ-01 10000 18000
Account
8. Account :ACC.DEPR.STORE EQUIPMENT
no.17
Date Description post ref. Debi t Credit
Balance
Debit Credit
201
5
1 BEGINNING BALANCE 14000
JAN
1
9
STORE EQUIPMENT GJ-01
700
0
7000
3
1
ADJUSTING AJ-1 3000 10000
Account :ACCOUNT PAYABLE Account N0:21
Date Description post ref. Debit Credit Balance
Debit Credit
JAN 1 BEGINNING BALANCE 16500
210
5
1 CASH GJ-01 5000 11500
2 MERCHANDISE INVENTORY GJ-01 28200 39700
4 MERCHANDISE INVENTORY GJ-01 16450 23250
1
4
CASH GJ-01 11750 11500
3
1
ADJUSTING AJ-1 5000 16500
Account :SALARY PAYABLE Account no.22
Date Description post ref. Debi t Credit Balance
Debit Credit
201
5
1 BEGINNING BALANCE Ü 6000
JAN 3
1
SALESMAN SALARY 900 5900
3 OFFICE EMPLOYE SALARY 1100 7000
9. 1
3
1
ACCOUNT PAYABLE 5000 2000
Account :ORDINARY SHARE Account no.31
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE ü 19500
JAN 5 CASH 5850 25350
Account :PREFFERED SHARE
Account
no.32
Date Description post ref. Debit
Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE 8000
JAN 5 CASH 4000 12000
Account :RETAINED EARNINGS Account no.33
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE 102400
JAN 2
8
CASH 6800 95600
Account :INCOME SUMMARY Account
no.34
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 3
1
CLOSE SALE
10. 3
1
CLOSE EXPENSE
3
1
CLOSE INCOME
Account :SALES Account
no.41
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 9 ACCOUNT RECEIVABLE 80000 80000
Account:SALES DISCOUNT Account
no.43
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 1
0
ACCOUNT RECEIVABLE 2160 2160
Account:COST OF MERCHANDISE SOLD Account
no.51
Date Description post ref. Debit Credit Balance
Debit Credit
201
5
1 BEGINNING BALANCE
JAN 9 MERCHANDISE INVENTORY 44000 44000
1
0
MERCHANDISE INVENTORY 4700 39300
2
1
MERCHANDISE INVENTORY 2350 41650
11. Account:SALESMEN SALARY EXPENSE Account
no.61
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 3
1
SALARY PAYABLE 900 900
Account:DELIVERY EXPENSE Account
no.62
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 9 CASH 500 500
Account:DEPRECIATION EXPENSE Account
no.63
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 3
1
ACC.DEPRECIATION EXP 3000 3000
Account:DEPRECIATION EXPENSE Account
no.63
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 3 ACC.DEPRECIATION EXP 3000 3000
12. 1
Account:OFFICE SALARY EXPENSE Account
no.64
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 3
1
SALARY PAYABLE 1100 1100
Account:RENT EXPENSE Account
no.65
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 3
1
PREPAID RENT 2000 2000
Account:OFFICE SUPPLIES EXPENSE Account
no.66
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 3
1
SUPPLIES 1400 1400
13. Account:GAIN ON SALES OF FA Account
no.71
Date Description post ref. Debit Credit Balance
Debit Credit
2015 1 BEGINNING BALANCE
JAN 1
9
CASH 1000 1000
NAMA : FEBRIANA SITUMORANG
NPM:1742176
15. ADJUSTMENT JOURNAL
Dalam akuntansi, jurnal penyesuaian adalah jurnal yang biasanya dibuat
pada akhir periode untuk menyesuaikan saldo-saldo perkiraan (akun)
agar menunjukkan keadaan sebenarnya sebelum penyusunan laporan
keuangan
16. SYS Corporation
Adjusting Journal
• Office Rental expired during January is $ 2.000
• Depreciation of Store Equipment for January is $ 3.000
DATE DESCRIPTION REF DEBIT CREDIT
31 RENT EXPENSE 2.000
PREPAID RENT 2.000
DATE DESCRIPTION REF DEBIT CREDIT
31 DEPRECIATION EXPENSE-STORE
EQUIPMENT
3.000
ACCUMULATED DEPRECIATION 3.000
17. • Accrued salary on 31 January:
Salesmen salary is $ 900
Office employee salary is $ 1.100
• Merchandise Inventory on 31 January in warehouse is 30 units
DATE DESCRIPTION REF DEBIT CREDIT
31 SALES SALARY EXPENSE 900
OFFICE SALARY EXPENSE 1.100
SALARIES PAYABLE 2.000
DATE DESCRIPTION REF DEBIT CREDIT
31 COST OF MERCHANDISE SOLD 2.350
MERCHANDISE INVENTORY 2.350
18. • Office supplies on hand 31 January $ 600
• Founded transaction in January 1 should be paid for salesmen and
office employee salaries owned on 31 December 2014 $ 5.000
DATE DESCRIPTION REF DEBIT CREDIT
31 OFFICE SUPPLIES EXPENSE 1.400
OFFICE SUPPLIES 1.400
DATE DESCRIPTION REF DEBIT CREDIT
31 SALARIES PAYABLE 5.000
ACCOUNT PAYABLE 5.000
19. CLOSING JOURNAL
Jurnal penutup adalah jurnal yang dibuat pada akhir periode akuntansi
untuk menutup akun-akun nominal sementara
20. SYS CORPORATION
Closing Journal
DATE DESCRIPTION POST REF DEBIT CREDIT
31 SALES 80.000
INCOME SUMMARY 80.000
31 INCOME SUMMARY 60.710
SALES RETURN 8.000
SALES DISCOUNT 2.160
COST OF MERCHANDISE SOLD 41.650
DELIVERY EXPENSE 500
RENT EXPENSE 2.000
DEPRECIATION EXPENSE 3.000
SALES SALARY EXPENSE 900
OFFICE SALARY EXPENSE 1.100
OFFICE SUPPLIES EXPENSE 1.400
31 INCOME SUMMARY 19.290
RETAINED EARNINGS 19.290
21. CASH FLOW
aliran kas yang terdiri dari aliran masuk dalam perusahaan dan aliran
kas keluar perusahaan serta berapa saldonya setiap periode.
22. SYS Corporation
Cash flow (Direct)
Cash Flow from Operating Activities
Cash received from customer 69.840
Cash paid for merchandise (11.750)
Cash paid for operation expenses (5.500)
Net Cash Flow from Operating activities 52.590
Cash Flow from Investing Activities
Cash received from sales of FA 4.000
Net Cash flow from Investing Activities 4.000
Cash flow from Financing Activities
Cash received from issue Ordinary Share 5.850
Cash received from issue Preferred Share 4.000
Cash paid for Dividens (6.800)
Net Cash Flow from Financing Activities 3.050
Additional Cash Flow 59.640
Beginning Cash Balance 35.000
Ending Cash Balance 94.640
SYS Corporation
Cash flow (Indirect)
Cash Flow from Operating Activities
Net income 20.290
Adjustment:
Depreciation 3.000
Gain of Sale (1.000)
Changes in current Operating Activities:
Decreased in Merchandise Inventory 29.900
Decreased in Prepaid Rent 2.000
Decreased in Office Supplies 1.400
Dereased in Salary Payable (1.000)
Net Cash Flow from Operating activities 52.590
Cash Flow from Investing Activities
Cash received from sales of FA 4.000
Net Cash flow from Investing Activities 4.000
Cash flow from Financing Activities
Cash received from issue Ordinary Share 5.850
Cash received from issue Preferred Share 4.000
Cash paid for Dividens (6.800)
Net Cash Flow from Financing Activities 3.050
Additional Cash Flow 59.640
Beginning Cash Balance 35.000
Ending Cash Balance 94.640
24. Sistem Fisik (Physical Inventory System)
• Sistem persediaan fisik atau periodik adalah sistem dimana harga
pokok penjualan dihitung secara periodik dengan mengandalkan semata-
mata pada perhitungan fisik tanpa menyelenggarakan catatan hari ke hari
atas unit yang terjual atau yang ada ditangan. Sistem fisik digunakan untuk
menentukan jumlah kuantitas persediaan barang dan dilakukan pada akhir
periode akuntansi. Cara perhitungan harga pokok penjualan dilakukan
seperti berikut ini :
Pesediaan Awal xxx
Pembelian xxx +
• Barang tersedia untuk dijual xxx
• Persediaan Akhir xxx –
• Harga Pokok Penjualan xxx
• ===
29. FINANCIAL STATEMENT
(Jasa dan Dagang)
Di bagi menjadi 4 bagian laporan keuangan, yaitu sebagai berikut:
1. Income Statement (Perpetual & Periodik)
2. Owner’s Equity Statement / Stock Holder’s Equity Statement
3. Balance Sheet
4. Cash Flow Statement (Indirect Method & Direct Method)
31. INCOME STATEMENT
kita hanya terfokus dengan chart of account yang berkepala 4-8
Formula;
(Revenue – Operating Expense) atau;
(Revenue – Operating Expense + Other Revenue – Other Expense)
32. Sys Corporation
Income Statement (Perpetual)
For The Month Ended January 31, 2015
Revenues
- Sales Rp. 80,000
-Sales Return and Allowance Rp. 8,000
-Sales Discount Rp. 2,160 +
Amount (Rp. 10,160)
Net Sales Rp. 69, 840
Cost Of Merchandise Sold (Rp. 41, 650)
Gross Profit Rp. 28,190
34. Other Revenues and Expenses
-Gain on Sales of FA Rp. 1,000
Total Other Revenue and Expenses Rp. 1,000 +
NET INCOME Rp. 20,290
(Gross Profit – Amount Operating Expense + Amount Other Revenues and
Expenses)
35. OWNER’S EQUITY STATEMENT /
STOCK HOLDER’S EQUITY STATEMENT
“kita hanya fokus dengan chart of account yg berkepala 3”
Formula;
(Beginning Owner’s Equity (Capital) + Additional Investment + Net Income(laba) – With
Drawals = Ending Owner’s Equity )
Atau
(Beginning Owner’s Equity (Capital) + Additional Investment - Net Income(rugi) – With
Drawals = Ending Owner’s Equity )
36. Sys Corporation
Stock Holder’s Equity Statement
For The Month Ended January 31, 2015
Paid in Capital
-Ordinary Share Rp. 25, 350
-Preferred Share Rp. 12, 000 +
Amount Paid in Capital Rp. 37, 350
Beginning Retained Earning Rp. 102, 400
-Net Income Rp. 20, 290
-Deduct (Dividen) (Rp. 6, 800) +
Increase In Retained Earning Rp. 13, 490 +
Ending Retained Earning Rp. 115, 890 +
Ending Stock Holder’s Equity Rp. 153, 240
37. BALANCE SHEET
(Kita Hanya Fokus Dengan Chart Of Account Yg Berkepala 1-3 )
Dibagi menjadi 2 bagian, yaitu “Aktiva dan Pasiva”
Dan Hasil Aktiva dan Passiva Harus Balance/Seimbang
38. Aktiva
Assets
-Current Assets (for one years or less)
-Cash (avaiable at any time)
-Account receivable (money to be received from customer)
-Inventories (list of goods to be sold)
-Prepaid expense (sum paid in advace)
-Non current assets/fixed assets/plant, equipment, furniture
(Long term assets, few years)
-Equipment
-Transportation
-Land, Building
-Accumulated Depreciation
-Etc
39. Passiva
Liability
-Current Liabilities (Less than a year)
-Account Payable (sum to be paid to supplier)
-Accrued Expense (such s payroll and tax)
-Salary Payable
-Etc
-Non Current Liability (More than a year)
-Long Term Debt (Contracted With the Bank)
-Etc
Equity
-Owner’s Equity (Capital, Drawing)
-Retained Earning
-Or, Ending Owner’s Equity/Ending Stock Holder’s Equity Statement
40. Sys Corporation
Balance Sheet
January 31, 2015
AKTIVA
Assets – Current Assets
-Cash Rp. 94, 640
-Account Receivable Rp. 52, 400
-Merchandise Inventory Rp. 14, 100
-Prepaid Rent Rp. 22, 000
-Office Supplies Rp. 600 +
Amount Current Assets Rp. 163, 740
Non Current Assets
-Store Equipment Rp. 18, 000
-Acc. Depreciation-Equipment (Rp. 10, 000) +
Amount Non Current Assets Rp. 8, 000 +
Total Aktiva/Assets Rp. 171, 740
41. PASSIVA
Liabilities - Current Liabilities
-Account Payable Rp. 16, 500
-Salary Payable Rp. 2, 000 +
Amount Current Liabilities Rp. 18, 500
-Non Current Liabilities
- Long Term Debt Rp. -
-Bank Permata Loan Rp. -
Amount Non Current Liabilities Rp. -
Equity
-Ending Capital Rp. 37, 350
-Ending Retained Earning Rp. 115, 890 +
Amount Equity Rp. 153, 240 +
TOTAL PASSIVA Rp. 171, 740
(Amount Current Liabilities + Amount Non Current Assets + Amount Equity)
47. Contoh Cash flow statment
SYS CORPORATION
Cash flow Statement ( DIRECT)
For the month ended 31 january 2017
Cash Flow From Operating Activities :
Cash received from customer Rp 69.840
Cash paid for marschandise Rp (11.750)
Cash paid for operanting activities Rp (5.500)
Net cash flow operating activities Rp 52.590
Cash Flow investing activities
Cash received sales Rp 4.000
Net investing activities Rp 4.000
Cash flow financing activities
Cash received from OS Rp 5.850
Cash Received from PS Rp 4.000
Cash paid deviden Rp (6.800)
Net Cash Flow From Financing Activities Rp 3.050 +
Increase of cash Rp 59.640
Beginning balance of cash Rp 35.000
Ending balance of cash Rp 94.640
SYS CORPORATION
Cash flow Statement ( INDIRECT)
For the month ended 31 january 2017
Cash Flow From Operating Activities :
Net Income Rp 20.290
Adjustment cash flow from operating activities
Deprecation Rp 3.000
Gain from sales on FA Rp (1.000)
Operating Asset and Liabilities
Decreased in marchandise inventory Rp 29.900
Decreased in Prepaid rent Rp 2.000
Decreased in Office supplies Rp 1.400
Decreased in Salary payable Rp (3.000)
Net operating Activities Rp 52.590
Cash Flow investing activities
Csh received sales Rp 4.000
Net investing activities Rp 4.000
Cash flow financing activities
Cash received from OS Rp 5.850
Cash Received from PS Rp 4.000
51. Cara membuat worksheet
1. Membuat format worksheet
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
52. 2.Isi kolom No. Dan Account sesuai dengan
opening trial balance yang kalian buat pada awal
sebelumnya
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000
Account Receivable Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000
Office Supplies Rp 2,000
Prepaid Rent Rp 24,000
Store Equipment Rp 28,000
Acc. Depreciation - Store Equipment Rp 14,000
Account Payable Rp 16,500
Salary Payable Rp 5,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000
Retained Earning Rp 102,400
Rp 165,400 Rp 165,400
53. 4. Isi kolom Unadjusted Trial Balance sesuai
dengan yang kalian buat sebelumnya, begitu juga
seterusnya sampai Adjusted Trial Balance
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160
COGS Rp 39,300 Rp 2,350 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450
54. 5. Untuk mengisi kolom Financial Position kamu
cukup pindah kan akun rill kedalam kolom
Financial Position
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160 Rp 2,160
COGS Rp 39,300 Rp 2,350 Rp 41,650 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450 Rp 60,210 Rp 81,000
55. 6. Untuk mengisi kolom Income Statement kamu
cukup pindah kan akun nominal kedalam kolom
Income Statement
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160 Rp 2,160
COGS Rp 39,300 Rp 2,350 Rp 41,650 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450 Rp 60,210 Rp 81,000 Rp 182,240 Rp 161,450
56. 7.Untuk kolom Financial Position dan Income
Statement hitung jumlah selisihnya
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160 Rp 2,160
COGS Rp 39,300 Rp 2,350 Rp 41,650 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450 Rp 60,210 Rp 81,000 Rp 182,240 Rp 161,450
Rp 20,790 Rp 20,790
57. 8. Jika sudah, pada kolom Financial Position
jumlah selisih ditambah dengan jumlah debit
Financial Position dan untuk Income Statement
dikurangi
SYS CORPORATION
WORKSHEET
Account Name
TRIAL BALANCE UNADJUSTED TRIAL BALANCE ADJUSTING ENTRIES ADJUSTED TRIAL BALANCE FINANCIAL POSITION INCOME STATEMENT
DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT
Cash Rp 35,000 Rp 94,640 Rp 94,640 Rp 94,640
Account Receivable Rp 32,400 Rp 32,400 Rp 32,400 Rp 32,400
Merchandise Inventory (100 unit @440) Rp 44,000 Rp 16,450 Rp 2,350 Rp 14,100 Rp 14,100
Office Supplies Rp 2,000 Rp 2,000 Rp 1,400 Rp 600 Rp 600
Prepaid Rent Rp 24,000 Rp 24,000 Rp 2,000 Rp 22,000 Rp 22,000
Store Equipment Rp 28,000 Rp 18,000 Rp 18,000 Rp 18,000
Acc. Depreciation - Store Equipment Rp 14,000 Rp 7,000 Rp 3,000 Rp 10,000 Rp 10,000
Account Payable Rp 16,500 Rp 4,500 Rp 5,000 Rp 16,500 Rp 16,500
Salary Payable Rp 5,000 Rp 5,000 Rp 5,000 Rp 2,000 Rp 2,000 Rp 2,000
Ordinary Share ( authorized 1000 shares, issued 500 par @39 ) Rp 19,500 Rp 25,350 Rp 25,350 Rp 25,350
Preferred Share ( authorized 500 shares, issued 200 par @40 ) Rp 8,000 Rp 12,000 Rp 12,000 Rp 12,000
Retained Earning Rp 102,400 Rp 95,600 Rp 95,600 Rp 95,600
Delivery Expense Rp 500 Rp 500 Rp 500
Sales Rp 80,000 Rp 80,000 Rp 80,000
Sales Return Rp 8,000 Rp 8,000 Rp 8,000
Sales Disscount Rp 2,160 Rp 2,160 Rp 2,160
COGS Rp 39,300 Rp 2,350 Rp 41,650 Rp 41,650
Gain of Sales Rp 1,000 Rp 1,000 Rp 1,000
Rent Expense Rp 2,000 Rp 2,000 Rp 2,000
Depreciation Expense Rp 3,000 Rp 3,000 Rp 3,000
Sales Salary Expense Rp 900 Rp 900 Rp 900
Office Salary Expense Rp 1,100 Rp 1,100 Rp 1,100
Office Supplies Expense Rp 1,400 Rp 1,400 Rp 1,400
Rp 165,400 Rp 165,400 Rp 237,450 Rp 237,450 Rp 15,750 Rp 15,750 Rp 242,450 Rp 242,450 Rp 60,210 Rp 81,000 Rp 182,240 Rp 161,450
Rp 20,790 Rp 20,790
Rp 81,000 Rp 81,000 Rp 161,450 Rp 161,450
61. Cara membuat Reversing Entry
1. Membuat format Reserving Entry
SYS CORPORATION
RESERVING ENTRY
Date Description
BALANCE
DEBIT KREDIT
62. 2. Balikan ayat jurnal penyesuain pertanggal sesuai
dengan yang kamu buat sebelumnya
Contoh Jurnal Penyesuain ( Adjusting Entries )
SYS CORPORATION
ADJUSTING ENTRIES
Date Description
BALANCE
Debit Kredit
JANUARI 31 Rent Expense Rp 2,000
Prepaid Rent Rp 2,000
31 Depreciation Expense Rp 3,000
Acc. Depreciation Rp 3,000
31 Sales Salary Expense Rp 900
Office Salary Expense Rp 1,100
Salaries Payable Rp 2,000
31 COMS Rp 2,350
MI Rp 2,350
31 Office Supplies Expense Rp 1,400
Office Suplies Rp 1,400
31 Salaries Payable Rp 5,000
Account Payable Rp 5,000
Rp 15,750 Rp 15,750
63. Contoh Jurnal Pembalik ( Reversing Entry )
SYS CORPORATION
RESERVING ENTRY
Date Description
BALANCE
Debit Kredit
FEBRUARI 1 Prepaid Rent Rp 2,000
Rent Expense Rp 2,000
1 Acc. Depreciation Rp 3,000
Depreciation Expense Rp 3,000
1 Salaries Payable Rp 2,000
Sales Salary Expense Rp 900
Office Salary Expense Rp 1,100
1 MI Rp 2,350
COMS Rp 2,350
1 Office Supplies Rp 1,400
Office Suplies Expense Rp 1,400
1 Account Payable Rp 5,000
Salaries Payable Rp 5,000
Rp 15,750 Rp 15,750